Hello, the situation is as follows: We generate global revenues in electronic services through an online platform. The payments (credit card payments) are made to external payment providers. These providers pay the money to our bank at irregular int...
Hello, the situation is as follows: as part of a special VAT audit, the tax office wants proof of individual revenue bookings behind summarized sales figures. Problem: for example, the revenues of a month are only recorded in summarized form in the ...
Hello Mr. Thomas, in which line of the sales tax return must the calculated sales tax for the merchandise inventories that are transferred to private assets be entered? Warm regards, Manfred Ulrich
Dear Sir or Madam, I am registered as a freelance consultant, but have been unable to work due to illness since 08/2018. Until 07/2018, I had revenues, but afterwards only incurred costs (including a home office in my condominium). Nevertheless, in ...
Our daughter, 23, a student, received a share in a GbR from her grandfather in 2018 and therefore has to submit a separate determination. Her tax software indicates that she needs to enter a tax number and otherwise the submission of the determinatio...
Hello, I have a German business and work with a client in Canada as a software developer. Now I am writing him an invoice (in USD) and I am wondering how it must differ from the invoices to my German clients? - What additional information do I have...
Since April 2017, my husband has been working from home (1st place of work in the employment contract). Now we would like to deduct the home office for the first time in the tax return for 2017. We purchased our own home in 2013 and have not previous...
As a freelancer, I run a martial arts school. Now two long-time students want to take over training sessions, which of course should not be done for free. This involves amounts of approximately 600 euros per person per year. How should this be repor...
Dear Sir or Madam, Below are my questions regarding the income tax return as an employee with limited tax liability in the year of moving out of Germany. My Situation: Since March 2013, I (German citizen) have been employed by a company in Thuring...
Hello, since 2011, I have been developing an Android app as a hobby on the side. With this app, I have made the following income through sales and advertising: 2011 52.60 € 2012 246.45 € 2013 305.04 € 2014 755.10 € 2015 1,068.14 € I have not yet d...
I would like to offer my software/app for download as a small business owner on a well-known sales platform. The operator of the platform is based in Ireland. The buyer pays the amount directly to the platform operator's account when purchasing the a...
I am a freelance software developer and offer project-specific customizations ("consulting") for my custom software also abroad. The software is self-programmed, the customers are always entrepreneurs. Now I need details regarding the USA. I have bee...
Dear Sir or Madam, I am a small business owner according to § 19 of the German Value Added Tax Act. Last month, I purchased goods in a third country (Ras Al Khaimah), a free trade zone with 0% VAT, via the internet using PayPal. These were digital g...
Hello, First of all, I would like to explain my situation. I am a software developer, self-employed with a business registration and no employees. I am no longer considered a small business and I still prepare my profit determination using the simpl...
Good morning. Here is my question: I have been living separately since 2013 and probably should have changed my tax class to class 1 at the beginning of this year. I have not done that yet. Last week I received a letter from the tax office with my da...
Short information about the company: No double-entry bookkeeping, cash basis accounting, subject to VAT, booking in SKR03. I have the following problem. When booking genuine damages (not subject to VAT), input tax of 19% was mistakenly deducted (due ...
Question about "Extraordinary Burdens" for tax year 2013 In the case of extraordinary burdens, I have received a higher amount of refunds (see list) because they stem from costs from the previous year that were not claimed due to falling below the re...
Until November 2011, I had a side business from which there are still debts outstanding. These debts are being repaid monthly, including the interest on the loan provided (overdraft on former business account). Can these exceptional expenses be claim...
Dear Sir or Madam, I have a question regarding taxes in Germany. I have been living in Switzerland for 2 years and recently purchased a property in Germany. I am completely de-registered in Germany. 1. What percentage do I have to pay taxes on rent...
Starting point determination of profit income surplus account §4(3) I receive payments from 5 customers into my bank account on one day, all at the full VAT rate. For example, 5x 80 euros. Do I have to enter each transaction individually in my acco...
Dear expert, At the moment, I am planning to start a web agency with two colleagues. We would like to work on a freelance basis, possibly as a partnership. Unfortunately, there are a lot of conflicting statements on the internet regarding recognitio...
FACTS: I recently founded an UG (limited liability company) with a share capital of 1 Euro. I have now learned that, according to a decision of the Federal Court of Justice, it is possible to increase the company's capital to the required 25,000 Euro...
Hello, I will be leaving a company at the end of this month with a severance payment. The severance payment will be taxed using the "Fünftelregelung". As of 01.06.2012, I have registered a small business (up to 17500 Euro/year) in the field of soft...
My partner is being sent to Spain for work for 10 months. Due to my non-self-employed work in the IT industry, I have a relatively high percentage of home office work and would therefore like to move my main residence to Spain for this time. However,...
Dear experts, I am currently preparing to submit my profit determination, income tax declaration, and VAT declaration for the year 2011 as a freelancer. Due to a mistake (incorrectly filled out form), I was retrospectively made liable for VAT for th...
